Vista Land & Lifescapes Balance Sheet

Financials in millions PHP. Fiscal year is January - December.

Millions PHP. Fiscal year is Jan - Dec.

Assets

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	1,636	3,592	10,692	15,070	11,857
Short-Term Investments	26,595	13,640	18,432	9,488	16,088
Trading Asset Securities	28.69	-	-	-	-
Cash & Short-Term Investments	28,259	17,232	29,125	24,558	27,944
Cash Growth	64.00%	-40.83%	18.60%	-12.12%	78.86%
Accounts Receivable	77,111	56,335	52,212	53,235	50,917
Receivables	77,111	56,335	52,212	53,235	50,917
Inventory	58,690	57,012	63,771	53,534	49,597
Prepaid Expenses	1,061	1,419	1,057	546.33	472.95
Restricted Cash	-	2.96	323.92	143.41	147.98
Other Current Assets	3,235	4,211	5,376	5,421	5,414
Total Current Assets	168,357	136,212	151,864	137,437	134,493
Property, Plant & Equipment	5,690	6,041	6,800	6,675	6,866
Long-Term Investments	1,261	29,035	21,416	32,644	34,649
Goodwill	-	147.27	147.27	147.27	147.27
Long-Term Accounts Receivable	58,910	64,979	31,191	21,166	20,317
Long-Term Deferred Tax Assets	7.38	6.15	105.71	111.46	48.38
Long-Term Deferred Charges	738.93	295.51	242.89	399.43	473.05
Other Long-Term Assets	141,881	141,223	130,633	123,634	116,992
Total Assets	376,844	377,939	342,401	322,214	313,987

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Accounts Payable	15,975	17,405	8,181	4,552	3,874
Accrued Expenses	5,345	4,851	3,814	3,664	3,908
Current Portion of Long-Term Debt	35,353	49,521	57,056	28,075	35,698
Current Portion of Leases	444.52	421.35	388.87	368.46	348.21
Current Income Taxes Payable	108.84	133.22	112.48	127.1	49.68
Current Unearned Revenue	1,529	2,650	2,434	1,945	2,034
Other Current Liabilities	34,323	10,649	9,987	8,767	8,385
Total Current Liabilities	93,079	85,631	81,974	47,498	54,297
Long-Term Debt	121,759	133,028	111,720	135,655	133,004
Long-Term Leases	5,186	5,015	5,051	5,066	5,088
Long-Term Unearned Revenue	1,015	711.88	592.55	1,126	686.34
Long-Term Deferred Tax Liabilities	17,175	15,434	8,201	6,107	4,983
Other Long-Term Liabilities	1,508	2,031	2,001	3,112	3,402
Total Liabilities	239,722	241,851	209,540	198,564	201,460

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Common Stock	13,114	13,114	13,114	13,114	13,114
Additional Paid-In Capital	33,627	33,627	30,685	30,685	30,655
Retained Earnings	85,820	85,203	86,227	78,311	72,540
Treasury Stock	-7,740	-7,740	-7,740	-7,740	-7,740
Comprehensive Income & Other	513.83	1,026	905.78	798.91	778.07
Total Common Equity	125,335	125,231	123,191	115,169	109,347
Minority Interest	11,751	10,821	9,637	8,449	3,147
Shareholders' Equity	137,122	136,088	132,861	123,650	112,527
Total Liabilities & Equity	376,844	377,939	342,401	322,214	313,987

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Total Debt	162,742	187,985	174,216	169,164	174,138
Net Cash (Debt)	-134,483	-170,753	-145,091	-144,606	-146,194
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-11.26	-14.29	-12.15	-12.11	-12.24
Filing Date Shares Outstanding	12,698	12,698	12,698	12,698	12,698
Total Common Shares Outstanding	12,698	12,698	12,698	12,698	12,698
Working Capital	75,278	50,581	69,890	89,938	80,196
Book Value Per Share	9.87	9.86	9.70	9.07	8.61
Tangible Book Value	125,335	125,083	123,044	115,021	109,200
Tangible Book Value Per Share	9.87	9.85	9.69	9.06	8.60
Land	-	83.33	83.33	83.33	83.33
Buildings	1,381	1,522	1,661	1,256	1,191
Machinery	3,461	3,508	3,475	3,367	3,325